2026爱尔兰营商指南

About Ireland Ireland has a unique offering: EU market access, eurozone membership, anEnglish‑speaking talent pool, a predictable tax and incentives regime, anda public sector that actively partners with business. The data bears this out. Widely regarded as pro‑enterprise, with a reputation for balancing innovationand regulation, Ireland continues to attract the world’s leading companies to Ireland is a committed EU member with regulatory alignment and passportingadvantages, while remaining a common law jurisdiction – useful for groupsaccustomed to Anglo‑American legal concepts. Ireland’s upcoming Multinational ecosystems Gateway to the EU, in English Ireland hosts 16 of the world’s top20 tech companies. A concentrationof cloud, software, semiconductordesign and AI leaders meansaccess to suppliers, partners and As an English‑speaking eurozonelocation inside the single market,Ireland gives straightforward access Pro‑business, stable and Ireland’s economy is “A”‑rated bymajor agencies, with an export basedominated by multinationals that have On‑the‑ground partnership IDA Ireland, Ireland’s state agency forFDI, offers grants, advisory servicesand practical support to international Deep talent bench and fast mobility Ireland’s highly educated workforceanchors knowledge‑intensive sectors.62% of 23 to 34 year‑olds have Financial services expertise Ireland has a decades‑long trackrecord across asset management,aviation, payments, insurance and Consistent and transparent tax Most active businesses can benefitfrom Ireland’s long‑standing12.5% corporation tax rate on tradingprofits (subject to the 15% Pillar Twominimum rate). Ireland has generous Contents 1.Ireland’s government, laws and regulatory agencies................62.Corporate.................................................................................................93.Taxation...................................................................................................174.Financing a corporate subsidiary...................................................225.Employment..........................................................................................256.Commercial real estate......................................................................317.Disputes..................................................................................................388.Intellectual property, data and AI...................................................439.Taking security in Ireland...................................................................47 Section 1Ireland’s government,laws and regulatory 1.Ireland’s government, laws and 1.2. Key regulatory agencies 1.1. Ireland’s government and laws Ireland is a sovereign, parliamentary democracy anda member of the European Union (EU). The Statecomprises 26 counties on the island of Ireland, witha population of approximately 5.3 million. Ireland’s Ireland has a robust regulatory framework,with independent statutory bodies overseeing Central Bank of Ireland (Central Bank) The Central Bank regulates and supervises financialinstitutions, including banks, insurance companies,investment firms and credit unions. It is responsible There are three main branches of government •The Executive:Headed by An Taoiseach (PrimeMinister) and the Cabinet, responsible for day‑ Companies Registration Office (CRO) The CRO is the central repository of public statutoryinformation on Irish companies and business names.It oversees company incorporation, the filing of •The Legislature (Oireachtas):The President,Dail Eireann (the lower house) and SeanadEireann (the upper house) responsible forenacting legislation.•The Judiciary:Independent courts interpretand apply the law, with the Supreme Court as Competition and Consumer Protection The CCPC is responsible for enforcing competitionand consumer protection law. It investigatesanti‑competitive practices, reviews mergers Ireland is a unitary state with no division of legislativepowers between national and regional governments.Local authorities exist primarily to administer local Corporate Enforcement Authority (CEA) The principal sources of Irish law are: The CEA is responsible for upholding corporategovernance standards in Ireland and has powers to •The Constitution of Ireland (Bunreachtna hÉireann):The supreme law, establishing the •Legislation:Acts of the Oireachtas and Data Protection Commission (DPC) The DPC is the national supervisory authority fordata protection and privacy and the lead GDPRregulator for many global platforms. It investigates •Common law:Judicial decisions •EU law:In broad terms, EU regulations aredirectly applicable and EU directives must betransposed into Irish law. In areas where the EU Environmental Protection Agency (EPA) The EPA is responsible for licensing, regulation andenforcement in relation to environmental protection, 1.3 Sectoral regulators Health and Safety Authority (HSA) The HSA enforces occupational he